DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 5. Refunds 5096-5170›ARTICLE 1. Refunds Generally 5096-5109

§ 5106

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of penalties, interest or costs refundable or recoverable under this article shall be computed only on the taxes refunded or recovered.

(Added by Stats. 1941, Ch. 664.)

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California Revenue and Taxation Code

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